(1)An islands authority shall levy and collect the islands council tax set by them in respect of their area.
(2)A regional authority shall levy and collect—
(a)the regional council tax set by them in respect of their area; and
(b)the district council tax set by each district in their area.
(3)Schedule 2 to this Act (which contains provisions about administration, including collection) shall have effect.
(4)Schedule 3 to this Act (which contains provisions about civil penalties) shall have effect.
(5)Schedule 8 to this Act (which contains provisions about the recovery of sums due, including sums due as penalties) shall have effect.
Modifications etc. (not altering text)
C1S. 97 applied (with modifications) (24.6.1992) by S.I. 1992/1203, reg. 2,Sch.